BOX2BRAIN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOX2BRAIN
Largest movements
- Current investments -€59,692
down €59,692 (-68.2%), from €87,579 to €27,887
- Receivables within one year -€11,347
down €11,347 (-50.8%), from €22,341 to €10,994
of which Trade receivables: -€15,000
- Tangible fixed assets -€4,641
no longer reported in 2023 (was €4,641)
- Other debts -€38,957
down €38,957 (-99.4%), from €39,185 to €228
- Profit (loss) carried forward -€23,842
down €23,842 (-50.3%), from €47,375 to €23,533
- Tax, wage and social debts -€12,105
down €12,105 (-98.0%), from €12,348 to €243
of which Remuneration and social security: -€12,000
- Contributions +€1,860
up €1,860 (+15.0%), from €12,400 to €14,260
- Reserves -€1,860
no longer reported in 2023 (was €1,860)
- Gross operating margin -€27,912
down €27,912, from €9,541 to -€18,372
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,561 | €38,881 | -€75,680 | -66.1% |
| Fixed assets | 21/28 | €4,641 | - | -€4,641 | |
| Tangible fixed assets | 22/27 | €4,641 | - | -€4,641 | |
| Furniture and vehicles | 24 | €4,641 | - | -€4,641 | |
| Current assets | 29/58 | €109,919 | €38,881 | -€71,039 | -64.6% |
| Amounts receivable within one year | 40/41 | €22,341 | €10,994 | -€11,347 | -50.8% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €7,341 | €10,994 | +€3,653 | +49.8% |
| Current investments | 50/53 | €87,579 | €27,887 | -€59,692 | -68.2% |
| Total equity and liabilities | 10/49 | €114,561 | €38,881 | -€75,680 | -66.1% |
| Equity | 10/15 | €61,635 | €37,793 | -€23,842 | -38.7% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €47,375 | €23,533 | -€23,842 | -50.3% |
| Amounts payable | 17/49 | €52,926 | €1,088 | -€51,838 | -97.9% |
| Amounts payable within one year | 42/48 | €52,926 | €1,088 | -€51,838 | -97.9% |
| Trade debts | 44 | €1,393 | €618 | -€776 | -55.7% |
| Suppliers | 440/4 | €1,393 | €618 | -€776 | -55.7% |
| Taxes, remuneration and social security | 45 | €12,348 | €243 | -€12,105 | -98.0% |
| Taxes | 450/3 | €348 | €243 | -€105 | -30.2% |
| Remuneration and social security | 454/9 | €12,000 | - | -€12,000 | |
| Other amounts payable | 47/48 | €39,185 | €228 | -€38,957 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,641 | €4,641 | = | 0.0% |
| Other operating charges | 640/8 | €344 | €396 | +€52 | +15.2% |
| Gross operating margin | 9900 | €9,541 | -€18,372 | -€27,912 | |
| Operating profit (loss) | 9901 | €4,555 | -€23,409 | -€27,965 | |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €221 | €301 | +€80 | +36.3% |
| Recurring financial charges | 65 | €221 | €301 | +€80 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €4,379 | -€23,711 | -€28,090 | |
| Income taxes | 67/77 | €120 | €132 | +€12 | +10.0% |
| Profit (loss) for the period | 9904 | €4,260 | -€23,842 | -€28,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,260 | -€23,842 | -€28,102 |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2022 and 30 November 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.